{"data":{"id":"us-ky/krs-91.285","jurisdiction":"us-ky","citation":"KRS 91.285","heading":"Taxation of abandoned urban property by city of the first class.","body":"(1) Any city of the first class which finds and declares that there exists abandoned\nurban property as defined in KRS 132.012(1) within the city or which finds that\nthere exists blighted or deteriorated property pursuant to KRS 99.700 to 99.730 may\nlevy a sepa rate rate of taxation on abandoned urban property pursuant to KRS\n132.012(2).\n(2) Prior to levying a tax upon abandoned urban property, the legislative body of a city\nof the first class shall delegate to the vacant properties review commission, if\nestablished pursuant to KRS 99.700 to 99.730 or another department or agency of\ncity government, the responsibility of determining which properties within the city\nare abandoned urban properties. A list of abandoned urban properties shall be\nfurnished to the count y property valuation administrator prior to the date fixed for\nthe annual assessment of real property within the county. If a property classified as\nabandoned urban property is repaired, rehabilitated or otherwise returned to\nproductive use, the owner shal l notify the city which shall, if it finds the property is\nno longer abandoned urban property, notify the property valuation administrator to\nstrike the property from the list of abandoned urban properties.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45373","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"825381abe49f1515b12455e1b82d11fcff28a11d982fb72691780ebe52a4cb28","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.280","next":"us-ky/krs-91.290"},"notice":"GroundRules: Original legal text. Not legal advice."}